{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-007587","form_type":"8-K","ticker":"BNBX","cik":"0000744452","company_name":"BNB PLUS CORP.","filed_at":"2025-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.254052+00:00","generated_at":"2026-05-27T06:09:14.768988+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Applied DNA Sciences replaces auditor Marcum with CBIZ CPAs; prior reports had going concern emphasis","bullets":["On Jan 24, 2025, Marcum resigned as auditor; Audit Committee approved engagement of CBIZ CPAs P.C. for FY ending Sep 30, 2025.","Marcum's reports for FY 2024 and 2023 contained an explanatory paragraph regarding going concern uncertainty but no adverse opinion.","No disagreements or reportable events between the Company and Marcum during the relevant periods.","Change stems from CBIZ's acquisition of Marcum's attest business, effective Nov 1, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-007587","json":"https://secwatch.observer/filing/0001104659-25-007587.json","markdown":"https://secwatch.observer/filing/0001104659-25-007587.md","text":"https://secwatch.observer/filing/0001104659-25-007587.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/tm254705d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T06:09:14.768988+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"58b7757624e08c38300a5b2d8ed2726366edac6d","claim":"Marcum LLP resigned as auditor of BNB PLUS CORP..","evidence_excerpt":"On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP (“Marcum”). On January 24, 2025, Applied DNA Sciences, Inc.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"d6be4f22bf5fde040ea0db3db9bd6a2d049b47a4","claim":"BNB PLUS CORP. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the Audit Committee of the Company's Board of Directors, CBIZ CPAs P.C. was engaged as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/744452/000110465925007587/0001104659-25-007587-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}